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Many people are familiar with Qualified Charitable Distributions (QCDs), which allow IRA dollars to go directly to charity tax-free — but QCDs are only available starting at age 70 1⁄2. If you’re between the ages of 59 1⁄2 and 70 1⁄2 and charitably inclined, there are still several effective ways to use IRA dollars strategically. Why Plan Charitable Giving from an IRA? Strategic Planning can help: Offset taxable income Reduce long-term RMD exposure Improve tax efficiency for heirs Align giving with long-term legacy goals Strategies to Plan Charitable Giving from an IRA IRA Distribution + Charitable Deduction: Take a taxable IRA withdrawal and make a charitable gift. If you itemize, the deduction may offset some or all of the taxable income. Best for clients who already itemize and have large charitable intent. Donor-Advised Fund (DAF): Take a larger IRA distribution in one year and contribute it to a Donor-Advised Fund. This allows you to bunch deductions into one tax year while distributing to charities over time. Best for higher-income earners and tax planning years. Roth Conversion + Charitable Offset: Convert IRA dollars to Roth and use charitable deductions to offset some of the taxable income. This may reduce future RMDs and create tax-free growth. Best during early retirement or lower tax bracket years. Best for larger IRA balances and legacy-focused planning. Charitable Remainder Trust (CRT): Use IRA distributions to fund a trust that provides income to you for life, offers an immediate charitable deduction, and leaves the remainder to charity. Leave IRA to Charity at Death: IRA assets are taxable to heirs but not to charities. Naming a charity as an IRA beneficiary can be one of the most tax-efficient estate planning strategies. Side-by-Side Strategy Comparison:

Pamela Cox is a designer. Professionally, she practiced architecture for a boutique firm in Dallas that was known for its roster of award-winning projects like libraries, the Dallas Zoo Veterinary Hospital, the Visitors Center at the Dallas Arboretum, and an array of beautiful private residences. She retired from that architectural firm and continued designing upscale Texas ranch homes. Now Pamela and her husband John live on, and manage the ranch that John’s great aunt and uncle homesteaded in west Texas in 1907. When the current generation expressed no interest in the ranch, John and Pamela bought them out. They run cattle, “and lots of wildlife. John has tamed anything with a heart,” she says. Pamela was raised in Indiana, where farm animals need little space to graze the abundant forage. But on their Texas spread, their nearest neighbor is five miles away. John flies their Cessna 185 off their grass strip, and as is not uncommon in Texas, uses it to keep an aerial eye on fences, water sources, and their widely dispersed herd. Like the Old West, cowboys come in to help John round up, brand, and work the cattle seasonally. John has always loved flying in the mountains. The wedding gift he gave Pamela was a custom fly rod and one week of fly fishing instruction in Livingston, Montana; then a week of plying her new skills in Idaho’s Frank Church River of No Return Wilderness. “That’s where we spent our honeymoon,” Pamela says. They’ve enjoyed fishing as far away as Argentina, and many flying adventures throughout the US for the last 33 years, adding campouts in Idaho’s Wilderness airstrips, Montana, and Alaska. Developing DawgMuffs “I never even knew I loved dogs until John and I got our our first one thirty-three years ago, and twelve more have followed,” Pamela explains. They were heartbroken to learn that their beloved dogs had become deaf from flying with them. “We used ear protection on them, but did not realize our dogs were going deaf until it was too late,” she says. John encouraged her to put her creativity toward a better solution. “I’m a designer at heart,” Pamela says, “If I’m not designing houses, I’m designing these,” she adds. She began researching the physiology of canine hearing and built her own digital sound chamber. She experimented with different materials, each with unique sound-suppressing characteristics. She then reached out to the Veterinary College at Purdue University to help obtain empirical data. The results were earth-shattering, as her prototype demonstrated a solid 70db reduction in noise. During testing, a behavioral veterinary doctor commented on the additional benefit that the cap acts like a therapeutic weighted blanket, and can ease a pet’s anxiety while cutting the noise. Test results were received by an appreciative audience at the American College of Veterinary Internal Medicine Forum in June of 2025. “Then I worked on designs that would fit and stay on the dog,” she said, leading to a study of the varied shapes of dogs’ heads and ears, so unlike a human head. “My aim was that the cap was comfortable enough for the dog to sleep while wearing it.” The result is her patented two-strap design that prevents slipping or removal. After the laborious patent process, Pamela needed to find the right domestic manufacturer. She was delighted to find an innovative “mom and pop” sewing shop in Wichita Falls, Texas, that was willing to gear up for production. DawgMuffs have now come to market – with a growing number of satisfied customers – and the RAF Outfitter is proud to offer them. The DawgMuff website really sums up Pamela’s goal: “Elevating pet comfort through thoughtfully crafted hearing protection that fosters serenity and joy for dogs.” See the RAF Outfitter to order yours! Submitted March 24, 2026 By Carmine Mowbray

RAF Oregon Ambassador Sarah Brown and RAF Oregon Liaison Richard Mayes have been awarded an RAF grant to rehabilitate the campground at Siletz Bay State Airport (S45), near the small community of Lincoln Beach on the Oregon coast. “Once an extremely popular place for pilot gatherings, this campground saw up to twenty-five airplanes at a time for weekend camping in its heyday,” Brown said. However, the campground has become overgrown and nearly forgotten over the years. Local RAF supporter Bruce Dunlop suggested the recreational potential to Brown. She and Oregon Ambassador Kevin Johnson explored the feasibility of reviving it; they envisioned the rehabilitation with the help of RAF funds and volunteers. Efforts include clearing brush and removing and chipping dead trees, removing rotten platforms, fire rings, and picnic tables. Volunteers will replace picnic tables and fire rings, lay gravel to help improve drainage, and build a firewood shed. The airport is owned and managed by the Oregon Department of Aviation (ODA). “Director Kenji Sugahara is an enthusiastic proponent of the RAF and its mission,” Brown said. RAF's Oregon team has successfully worked with ODA to improve safety and facilities at several other airports with recreational potential, particularly McKenzie Bridge (00S), Owyhee (28U), and Toketee (3S6). Other ongoing collaborations between RAF and ODA include discussions to improve the facilities at Nehalem Bay (3S7). Repaved in 2025, the Siletz Bay airport is a 15-minute walk from beautiful Gleneden Beach, what Brown says is “a great place to walk in the sand, look for agates, fly a kite, surf, or whale watch in the spring and summer.” A 40-minute walk north of the airport takes you to hiking trails at the Alder Island Nature Trailhead. Highway 101 parallels the runway and is known for its scenic cycling. Golfing is another recreational opportunity at the Salishan Coastal Lodge Resort, which is adjacent to the airport. Several nice restaurants are located within walking distance. See the Siletz Bay Airport listing in the Airfield Guide . Submitted March 12, 2025

Opportunity has three components:  1) The effort that goes into its creation; 2) Recognizing the opportunity; 3) Being ready and willing to act on the opportunity. Number one on the list is the sweat equity we have all put into the RAF – each one of you who has given of your time and talent. Campfire conversations that led to work parties that proved our conviction to the RAF mission. We learned what needed to be done, and we learned how to do it together. We were polite and persistent in our approach, which, in time, presented opportunities. Number two is recognizing that an opportunity is presenting itself, and knowing that it is one worth taking on. Over the years, we learned the RAF’s ability to prioritize, begin, and how to go about the best next steps. No backcountry guidebook was available, so we did a lot of “learning by doing.” The RAF has become a respected organization in our area of work. The opportunities that we are seeing on our plate today are not just luck. They were created. That is a tribute to you, the people of the RAF. Finally, when you add one and two, you come to being ready to act. We put much of the early effort into creating opportunities, then gained the experience to prioritize them, found wisdom and strength in allying with like-minded groups, and finally, we are doing our best to take action on the best of them. You are vitally important at this stage since we need you to continue to be a part of the action. The RAF will be asking you for support at many levels as we move forward, and we hope you will find the challenges as exciting as we do. When we call for your help, we only request that you look at the project and decide, is this my time to do what I can? We hope you will join us, and why not bring a new friend to help out? - John McKenna, RAF Chairman Submitted March 15, 2026

Ken is a third-generation general aviation pilot. His grandfather owned a Jenny, and his father a Cessna 195. Ken’s flying background includes gliders of all types, numerous tailwheel, and high-performance aircraft. He learned to fly in Glenwood Springs, Colorado, in the 1980s, then flew for commercial glider operations in Aspen and Boulder. He recently got back into flying and enjoys doing so with his wife/copilot, Deb, and dog Moki in their C185. They have a particular interest in mountain and backcountry flying and camping. “Our family enjoys the outdoors and any excuse to travel to off-the-beaten-path locations,” Ken says. They have recently been to all the Colorado airports (excluding Denver International) and most of the airports in Wyoming. “We had a great time participating in the 2025 EAA AirVenture Cup Race prior to Oshkosh, where we placed second in the Skywagon class,” Ken adds, noting that there were only two entries. They camped under the wing of their 185 parked with 100 other Skywagons at Oshkosh, “and met many others with the same aviation affliction.” Ken looks forward to fulfilling his role as a Colorado Liaison supporting the RAF mission. He plans to fly to as many RAF-supported sites as he can to meet and learn from others. He, Deb, and Moki live in Loveland, Colorado, and base their plane at KFNL. “If you plan to be in the area or are traveling through, please give me a shout as I’d enjoy meeting you,” Ken says. He and his family plan many more adventures, so you may come across them when you’re on your own adventure, and if so, please say “hello.” Contact Ken at klong@theraf.org  Submitted March 12, 2026

The RAF is proud to announce the successful renewal of its Memorandum of Understanding with the Bureau of Land Management, establishing a framework of cooperation between the two entities. “This renewal has been years in the making," said RAF Chairman John McKenna, who signed the document on February 26. "It is a huge stride toward fulfilling the RAF mission and ensuring our continued successful cooperation with this major federal land manager,” he added. The original MOU was negotiated in great part by RAF Arizona Liaison Mark Spencer, and was mutually signed by the RAF and BLM in February, 2015. In brief, the MOU outlines BLM/RAF collaboration to preserve, maintain, and improve existing backcountry airstrips on BLM-managed lands, and mutual efforts to support safe and responsible recreational aviation. According to Cory Roegner, Bureau of Land Management Deputy Division Chief, Recreation and Visitor Services, "This renewed MOU marks an exciting step forward in our ongoing collaboration, and we look forward to the continued great work we'll accomplish together." Key persons in executing the MOU are RAF State Liaisons, who will be included in the early planning stages whenever aviation access might be affected, and to initiate appropriate airstrip maintenance and improvement projects. This agreement is in effect for the next five years, and is renewable upon mutual consent. Submitted March 10, 2026 Photo By: Ben Carlson, Mineral Canyon, UT

There are all kinds of ways for volunteers to help the RAF mission, and this month we feature pilots Lindsay and Paul Tarkleson of Bozeman, MT, who set aside whatever they may be doing to model RAF logo wear in front of their photogenic Cessna 170 for the RAF Outfitter, the RAF's online gear store. If it means taking a break from Lindsay's busy dental office or finding help tending their four-year-old and three-month-old baby, that’s what the Tarkelsons do. Lindsay is a native of Bozeman. Her father, RAF Supporter Jim Booth, flies a Cessna 180 and years ago inspired Lindsay to get her pilot's license, which she did in 2015 in a Citabria named “Daisy.” Not long after, she decided to buy a Cessna 170, which she and Paul fly out of Bozeman Yellowstone Field today. Lindsay earned her seaplane rating and says, “I’ve never flown a nose wheel airplane unless you count the amphibious floats.” Paul explains, “We were flying Jim’s Cessna 180 back to Montana from Maine, and it was clear two pilots would be better than one, so I decided to get my license, too.” He learned in the C170 in Bozeman, and when he showed up for his flight test, he told the FAA examiner that he needed to get the test going, since he borrowed the taildragger from his wife, “and needed to get it back before my wife discovers it’s gone.” Paul, a graduate of the Maine Maritime Academy, spent years sailing all over the world for the Merchant Marine. He was at home on the seas, but gave up the ocean life for aviation, a natural switch that fulfilled that passion. “It’s as similar as it can be to the ocean, but the exact opposite,” he says. With two young daughters and a busy family business, Paul is very happy not to be away seven months of the year. Paul serves as Lindsay’s lab technician, and his schedule is such that they can prioritize the needs of the kids, blessed with occasional help from Lindsay’s parents, who live nearby. Bozeman is a great place to raise a family, the Tarklesons feel. “The schools are great, and our airport is only thirty minutes away,” Paul adds. Lindsay and Paul credit their friend and RAF photographer Jake Peterson for their introduction to the RAF. The Tarklesons manage to fly often, mainly throughout the West, including a flight to Oregon to pick up their puppy, who now flies with them to go bird hunting. “We fly into airstrips in Montana and Idaho that the RAF supports and helps maintain; so for that, we are forever grateful,” Lindsay says. Submitted March 3, 2025 By Carmine Mowbray

These ALL-NEW Stio Pinion Down Vests are the perfect addition to your backcountry wardrobe. This ultralight, packable down layer provides unstoppable core warmth and comfort for a chilly spring day. These vests feature a 100% recycled, lightweight, abrasion-resistant ripstop shell that blocks wind and responsibly sourced 800-fill down. With an athletic fit, these are as comfortable in the backcountry as they are around town, and their compressible design makes them easy to pack in the airplane. Available in Men’s (green) and Women’s (orange) sizes. - $199 Get your RAF Stio Vest today and stay warm wherever your adventures take you! If you have questions, please email contact@theraf.org or call 406-582-1723. Your RAF Outfitter purchase is greatly appreciated and furthers the mission to preserve, improve, and create airstrips for recreational access. You can support the RAF mission all year by shopping at the RAF Outfitter online store. Products are being added regularly, and items are thoughtfully selected for durability and suitability for pilots, by pilots. We welcome photos of supporters using RAF gear! Please send your images to ewhite@theraf.org , and let us know if we have permission to post them on social media or our website. Submitted March 5, 2026.

Our many RAF supporters have such vast and varied experience, and we’re capturing some of their words of wisdom to share with you. This guest editorial is by Jeff Smith, a pilot and an RAF Supporter.